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2015 (8) TMI 795 - AT - Service TaxPenalty u/s 78 - Construction of Residential Complexes service - Failure to register under service tax - Held that:- It is the case where the appellants have already paid the entire demand along with interest and the same was appropriated in the OIO. The appellant contended that they have paid the entire duty and the interest before issue of show cause notice and pleaded for waiver of penalty. It is not the case of the appellants that they have voluntarily paid the service tax on their own. - since the appellants have not even registered with the department under service tax and not filing returns in spite of knowing fully well that the they had already collected the total amount from their clients. The appellants therefore failed to obtain registration and but for the detection by the Department theycould not have discharged service tax. The appellants cannot plead for innocence for invoking Section 80. There are number of Tribunals and High Courts decisions where Section 78 penalty/under Section 11AC penalty were upheld, where there is a deliberate suppression of the facts proved with an intention to evade service tax. No justification on the appellant's plea for waiver of penalty imposed under Section 78 - Decision in the case of Kedia Business Centre Vs. CCE, Mumbai [2009 (3) TMI 85 - CESTAT MUMBAI] followed - Decided against assessee.
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